McRay G J, Doster E E
Foster, Swift, Collins & Smith, USA.
Mich Health Hosp. 1995 Fall;31(5):16-7.
Lobbying by tax-exempt entities is permissible, but regulated by the Internal Revenue Code. Tax-exempt entities that lobby should not be confused with political activity by tax-exempt entities. Although a public charity may not involve itself in political campaign activities in any way, a public charity may engage in a certain level of lobbying activities. Consider three hypothetical situations involving CEOs of health care providers.
免税实体进行游说活动是允许的，但要受《国内税收法典》的监管。不应将进行游说的免税实体与免税实体的政治活动相混淆。虽然公益慈善机构不得以任何方式参与政治竞选活动，但公益慈善机构可以开展一定程度的游说活动。考虑三种涉及医疗保健机构首席执行官的假设情况。
